81 Chancery Lane
0207 112 8493
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1 Lochrin Square
92 Fountainbridge
0207 112 8493
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24A Baggot Street Upper
D04 V970
0207 112 8493
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7 Bell Yard,
0207 112 8493
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Resourcing manager

Your Questions Answered

Payroll Options

Your payroll options may differ dependent on the contract type or client.

Umbrella Company

An Umbrella Company employs a temporary worker on behalf of an employment agency. You will be contracted via the Umbrella Company and will be paid via the Umbrella Company. Tax, NI contributions and any other deductions including pension contributions will be processed by the Umbrella Company.


You will be working on a temporary basis for APR, and we will be processing your monthly Payroll.  Tax, NI, and any other deductions including pensions contributions will be deducted via the APR payroll .

LTD Company

If your project/assignment is deemed outside of scope of IR35 you may operate via your Limited company.  You will be required to provide various documentation related to your limited company including proof of insurances, proof of company bank account and VAT certification if registered. If you work through your Limited Company, a gross payment will be made for services provided and you will be responsible for taxes and complying with regulations.


From April 2021 changes to IR35 regulations meant that it is now the hiring client and employment agency’s responsibility to determine if a project/assignment would be deemed inside or outside of scope of IR35.

Simply put; the aim of the IR35 regulations is that anybody who works through an intermediary, e.g. “PSC” or “LLP” but would be deemed as an employee for tax purposes if they were not working through the intermediary, should pay similar taxes to other employees.

The easiest way to determine an ‘outside’ assignment would be to review:

  • Is this role required for a specific job/specific definitive purpose?
  • Will this person be wholly responsible for completing the task/job?
  • Will this person have autonomy, will they hold full responsibility?
  • Is there an intention for additional work/tasks over and above the requirement?
  • Will they be reporting to/referring to a line manager for instruction/guidance?

APR Contractor Referral Incentive

Are you aware of any Actuarial Contractors that you would like to recommend to APR?

If you introduce or bring to our attention a contractor with whom we don’t already have a relationship, we will pay a referral fee of £500 on completion of three months of billable client work by that contractor, followed by another payment of £500 on completion of a further 3 months. To be eligible for the incentive we just require the contact details of the new contractor and their permission for us to contact them.